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Tax Assets and Liabilities | 12 Months Ended
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Mar. 31, 2022
Disclosure Of Tax Assets And Liabilities [Abstract] |
Tax Assets and Liabilities |
2 0) | TAX ASSETS AND LIABILITIES
Unrecognized Deferred Tax Assets Deferred tax assets have not been recognized in respect of the following items:
|  | As at March 31 |
Particulars |  | 2021 |  |  | 2022 |
Deductible temporary differences |  |  | 37,368 |  |  |  | 42,682 |
Tax losses carry forward |  |  | 178,792 |  |  |  | 170,569 |
Total |  |  | 216,160 |  |  |  | 213,251 |
During the years ended March 31, 2020, 2021 and 2022, the Company did not recognize deferred tax assets on tax losses, unabsorbed depreciation and other temporary differences mainly related to share based payments and employee benefits, because it is not probable that future taxable profits will be available. Further, deferred tax assets have been recognised only to the extent of deferred tax liabilities. The above tax losses as at March 31, 2022 excluding unabsorbed depreciation in the subsidiaries expire at various dates ranging from 202 3 to 2035 except for the tax losses in the Singapore and Indonesia entit ies amounting to USD 3,350, which can be carried forward for an indefinite period. Unabsorbed depreciation of USD 27,622 (March 31, 2021: USD 30,609) in the Indian subsidiaries can be carried forward for an indefinite period. Other deductible temporary differences do not have any expiry date. Recognized Deferred Tax Assets and Liabilities Deferred tax assets and liabilities are attributable to the following:
|  | As at March 31 |
|  | 2021 |  |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |  |  | 2022 |
Particulars |  | Assets |  |  | Liabilities |  |  | Net |
Property, plant and equipment |  |  | — |  |  |  | 85 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 85 |
Intangible assets, excluding goodwill |  |  | — |  |  |  | — |  |  |  | (19,410 | ) |  |  | (15,337 | ) |  |  | (19,410 | ) |  |  | (15,337 | )
Trade and other receivables |  |  | 48 |  |  |  | 47 |  |  |  | — |  |  |  | — |  |  |  | 48 |  |  |  | 47 |
Convertible notes |  |  | — |  |  |  | — |  |  |  | (6,364 | ) |  |  | (4,314 | ) |  |  | (6,364 | ) |  |  | (4,314 | )
Employee benefits |  |  | 73 |  |  |  | 92 |  |  |  | — |  |  |  | — |  |  |  | 73 |  |  |  | 92 |
Other non-current liabilities |  |  | 8 |  |  |  | 23 |  |  |  | — |  |  |  | — |  |  |  | 8 |  |  |  | 23 |
Share based payments |  |  | 111 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 111 |  |  |  | — |
Tax loss carry forwards |  |  | 21,670 |  |  |  | 16,808 |  |  |  | — |  |  |  | — |  |  |  | 21,670 |  |  |  | 16,808 |
Deferred tax assets/ (liabilities) before set off |  |  | 21,910 |  |  |  | 17,055 |  |  |  | (25,774 | ) |  |  | (19,651 | ) |  |  | (3,864 | ) |  |  | (2,596 | )
Set off |  |  | (21,910 | ) |  |  | (17,055 | ) |  |  | 21,910 |  |  |  | 17,055 |  |  |  | — |  |  |  | — |
Net deferred tax assets/(liabilities) |  |  | — |  |  |  | — |  |  |  | (3,864 | ) |  |  | (2,596 | ) |  |  | (3,864 | ) |  |  | (2,596 | )
Movement in deferred tax assets/(liabilities) during the year
Particulars |  | Balance as at April 1, 2020 |  |  | Recognised in profit or loss |  |  | Recognised directly in equity |  |  | Recognised in other comprehensive income |  |  | Effects of movement in foreign exchange rates |  |  | Balance as at March 31, 2021 |  |  | Recognised in profit or loss |  |  | Recognised in other comprehensive income |  |  | Effects of movement in foreign exchange rates |  |  | Balance as at March 31, 2022 |
Property, plant and equipment |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  | 86 |  |  |  | — |  |  |  | (1 | ) |  |  | 85 |
Intangible assets, excluding goodwill |  |  | (20,916 | ) |  |  | 1,917 |  |  |  | — |  |  |  | — |  |  |  | (411 | ) |  |  | (19,410 | ) |  |  | 3,203 |  |  |  | — |  |  |  | 870 |  |  |  | (15,337 | )
Trade and other receivables |  |  | 48 |  |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | 1 |  |  |  | 48 |  |  |  | — |  |  |  | — |  |  |  | (1 | ) |  |  | 47 |
Convertible notes |  |  | — |  |  |  | 282 |  |  |  | (6,646 | ) |  |  | — |  |  |  | — |  |  |  | (6,364 | ) |  |  | 2,050 |  |  |  | — |  |  |  | — |  |  |  | (4,314 | )
Employee benefits |  |  | 119 |  |  |  | (48 | ) |  |  | — |  |  |  | — |  |  |  | 2 |  |  |  | 73 |  |  |  | 22 |  |  |  | — |  |  |  | (3 | ) |  |  | 92 |
Share based payments |  |  | 228 |  |  |  | (120 | ) |  |  | — |  |  |  | — |  |  |  | 3 |  |  |  | 111 |  |  |  | (111 | ) |  |  | — |  |  |  | — |  |  |  | — |
Tax losses carry forward |  |  | 18,739 |  |  |  | 2,555 |  |  |  | — |  |  |  | — |  |  |  | 376 |  |  |  | 21,670 |  |  |  | (4,025 | ) |  |  | — |  |  |  | (837 | ) |  |  | 16,808 |
Other non-current liabilities |  |  | 5 |  |  |  | 2 |  |  |  | — |  |  |  | — |  |  |  | 1 |  |  |  | 8 |  |  |  | 16 |  |  |  | — |  |  |  | (1 | ) |  |  | 23 |
Total |  |  | (1,777 | ) |  |  | 4,587 |  |  |  | (6,646 | ) |  |  | — |  |  |  | (28 | ) |  |  | (3,864 | ) |  |  | 1,241 |  |  |  | — |  |  |  | 27 |  |  |  | (2,596 | )

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- Definition Disclosure of tax assets and liabilities. + References No definition available. + Details
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- Definition The entire disclosure of tax assets and liabilities. + References No definition available. + Details
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